IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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200651015 6011.02-00 Incomplete Returns 12/22/2006
200651014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/22/2006
200651013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/22/2006
200651012 141.00-00 Private Activity Bond; Qualified Bond 12/22/2006
200651012 141.07-00 Management Contracts 12/22/2006
200651011 1362.01-03 Late Elections 12/22/2006
200651010 1362.02-00 Termination of Election 12/22/2006
200651010 1362.02-03 Passive Investment Income 12/22/2006
200651010 1375.00-00 Tax Imposed On Certain Passive Investment Income 12/22/2006
200651009 9100.00-00 Extension of Time for Making Certain Elections 12/22/2006
200651009 7701.00-00 Definitions 12/22/2006
200651008 1362.04-00 Inadvertent Terminations 12/22/2006
200651007 7701.00-00 Definitions 12/22/2006
200651007 9100.00-00 Extension of Time for Making Certain Elections 12/22/2006
200651006 1362.01-03 Late Elections 12/22/2006
200651005 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 12/22/2006
200651005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/22/2006
200651005 2601.00-00 Tax On Generation Skipping Transfers 12/22/2006
200651004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/22/2006
200651003 61.00-00 Gross Income v. Not Gross Income 12/22/2006
200651003 6041.00-00 Information at Source 12/22/2006
200651002 9100.00-00 Extension of Time for Making Certain Elections 12/22/2006
200651002 860D.01-00 Election 12/22/2006
200651001 9100.00-00 Extension of Time for Making Certain Elections 12/22/2006
200651001 7701.00-00 Definitions 12/22/2006